102. Deputy Joe Higgins asked the Minister for Finance further to Parliamentary Question No. 77 of 4 October 2012, regarding Section 535 of theTaxes Consolidation Act 1997 and the CGT exemption, if payments for crash repairs which exceed the €1,270 threshold and have been paid by the insurer directly to the insured and not paid to the garage or shop, have a tax liability; if there is not also an outstanding VAT liability on the moneys paid by the insurer but not paid to the garage or shop and regarding the tax neutral aspect, the number of such claims requesting that a payment to be treated as tax neutral have been received by the Revenue Commissioners. [45368/12]

Summary

102. Deputy Joe Higgins asked the Minister for Finance further to Parliamentary Question No. 77 of 4 October 2012, regarding Section 535 of theTaxes Consolidation Act 1997 and the CGT exemption, if payments for crash repairs which exceed the €1,270 threshold and have been paid by the insurer directly to the insured and not paid to the garage or shop, have a tax liability; if there is not also an outstanding VAT liability on the moneys paid by the insurer but not paid to the garage or shop and regarding the tax neutral aspect, the number of such claims requesting that a payment to be treated as tax neutral have been received by the Revenue Commissioners. [45368/12]

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Timeline

1. 17 October 2012

   Tax Reliefs Availability

   102. Deputy Joe Higgins asked the Minister for Finance further to Parliamentary Question No. 77 of 4 October 2012, regarding Section 535 of theTaxes Consolidation Act 1997 and the CGT exemption, if payments for crash repairs which exceed the €1,270 threshold and have been paid by the insurer directly to the insured and not paid to the garage or shop, have a tax liability; if there is not also an outstanding VAT liability on the moneys paid by the insurer but not paid to the garage or shop and regarding the tax neutral aspect, the number of such claims requesting that a payment to be treated as tax neutral have been received by the Revenue Commissioners. [45368/12]

   Source: written

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• Tax Reliefs Availability

  xml · EN · 17 October 2012

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• Higgins, Joe. · Asking member
• Finance · Finance · Addressed to

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